31 December following the fina…
Due date
₹200/day (₹100 CGST
Late fee
N/A
Interest
Who must file
All GST taxpayers with AATO > ₹2 crore. Optional for AATO ≤ ₹2 crore.
Due date rule
31 December following the financial year-end (e.g., FY 2024-25 GSTR-9 due 31 December 2025).
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹200/day (₹100 CGST + ₹100 SGST) subject to a maximum of 0.25% of turnover in the state. |
| Interest on unpaid tax | — | N/A for GSTR-9 itself. Differential tax identified in GSTR-9 attracts 18% interest. |
| Law reference | — | CGST Act Section 44, Rule 80 |
| Who files | — | All GST taxpayers with AATO > ₹2 crore. Optional for AATO ≤ ₹2 crore. |
| Frequency | — | Annual |
About GSTR-9 (Annual Return)
Annual GST return — year-end reconciliation of all monthly/quarterly returns
Law reference
CGST Act Section 44, Rule 80
Frequently asked questions
When is GSTR-9 (Annual Return) due?▾
31 December following the financial year-end (e.g., FY 2024-25 GSTR-9 due 31 December 2025).
What is the late fee for GSTR-9 (Annual Return)?▾
₹200/day (₹100 CGST + ₹100 SGST) subject to a maximum of 0.25% of turnover in the state. Interest: N/A for GSTR-9 itself. Differential tax identified in GSTR-9 attracts 18% interest.
Who must file GSTR-9 (Annual Return)?▾
All GST taxpayers with AATO > ₹2 crore. Optional for AATO ≤ ₹2 crore.